International Tax Ruling


Sustains demand of service-tax on mining services rendered to original licensee; Dismisses appeal 

CESTAT Delhi confirms demand of service tax along with interest and penalty on mining services rendered by Prism Johnson Limited ( assessee), to the original licensee(Shrawan ), who was granted the mi...View More

Services to Malaysian University of conducting medical education course, not BSS, qualifies as 'export' 

CESTAT Bangalore quashes show cause notice (SCN) demanding service tax of over Rs. 15 crores, along with interest and equivalent penalty under “business support service” (BSS) on services ...View More

Notification exempting bulk Foreign Currency sale by RBI's authorized dealer, applies prospectively 

CESTAT Chennai partially allows Forex dealer (assessee) appeal, holds that the benefit of Notification No. 19/2009-ST (as amended by Notification No. 27/2011-ST) which exempts ‘Foreign Currency ...View More

Rejects 'communication modules' classification based on end-use

CESTAT Delhi holds that the correct classification of ‘communication modules//network interface cards’ is CTI 8517 70 90, while rejecting the re-classification of Customs Department done d...View More

Dismisses Revenue's appeal challenging exemption to coaching Center imparting upskilling course 

SC dismisses appeal by Revenue on extending service tax exemption to ‘coaching centres’ on account of ‘concurrent findings’ of both Delhi HC and CESTAT Delhi; Assessee (Wi...View More

Proceedings not vitiated for delay in adjudication due to dispute pendency before SC 

Madras HC dismisses writ filed by Assessee challenging the orders bearing out of Show Cause Notices (SCNs) issued in 2010 and 2012 kept pending due to pendency of similar disputes before SC and subseq...View More

Citing bona-fide attempt, Covid-19, permits manual payment under SVLDRS post-deadline 

Gujarat HC allows assessee’s writ petition, directing the CGST and Central Excise Authorities to accept the declared amount manually as per the statements issued in Form SVLDRS-3 and to issue a ...View More

Quashes order denying transition of disputed VAT-credit under GST; Cites Usha-Martin ratio 

Jharkhand HC quashes both adjudication and appellate order denying carry forward to Steel Authority of India (Assessee) of transitional credit of disputed VAT credit amount citing ‘settled propo...View More

Repeated placing & removing SCN in call-book not justifiable ground for 15 years adjudication delay 

Delhi HC holds that repeated placing and removing a SCN in the call book, for whatever reasons, is not a valid justification for non-adjudication of SCN for about 15 years; Also, notes that during the...View More

Quashes proceedings absent proof-of-service of notice/order, jurisdiction assumed basis Form-26AS 

Gujarat HC quashes order passed by the Revenue noting substantial contravention of modes of service prescribed u/s 37C of Central Excise Act, 1944 after Revenue failed to demonstrate service of SCN an...View More